Civic Intelligence

Drma Foundation

990 • Fiscal year 2016 • EIN 30-0016988

Jan 01, 2016 to Dec 31, 2016 • Filed on May 01, 2017

22 East Fifth St No 100-bDayton, OH 45402

(937) 949-4000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

5th percentile

-94%

Higher net margin than 5% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

18th percentile

-24%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$89,507

Down $28,088 (-24%) from 2015

Net Assets

Down

$80,759

Down $31,691 (-28%) from 2015

Liabilities

Up

$8,748

Up $3,603 (+70%) from 2015

Revenue

Down

$33,770

Down $3,994 (-11%) from 2015

Expenses

Down

$65,461

Down $1,903 (-2.8%) from 2015

Net Income

Down

-$31,691

Down $2,091 (-7.1%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $208,777Liabilities 2010: $1,745Net Assets 2010: $207,0322010Assets 2011: $220,365Liabilities 2011: $13,442Net Assets 2011: $206,9232011Assets 2012: $189,040Liabilities 2012: $5,615Net Assets 2012: $183,4252012Assets 2013: $177,152Liabilities 2013: $12,696Net Assets 2013: $164,4562013Assets 2014: $148,548Liabilities 2014: $6,498Net Assets 2014: $142,0502014Assets 2015: $117,595Liabilities 2015: $5,145Net Assets 2015: $112,4502015Assets 2016: $89,507Liabilities 2016: $8,748Net Assets 2016: $80,7592016Assets 2017: $53,052Liabilities 2017: $2,543Net Assets 2017: $50,5092017Assets 2018: $43,231Liabilities 2018: $1,713Net Assets 2018: $41,5182018Assets 2019: $52,864Liabilities 2019: $5,124Net Assets 2019: $47,7402019Assets 2020: $74,321Liabilities 2020: $2,755Net Assets 2020: $71,5662020Assets 2021: $161,726Liabilities 2021: $10,819Net Assets 2021: $150,9072021Assets 2022: $176,314Liabilities 2022: $30,420Net Assets 2022: $145,8942022Assets 2023: $243,044Liabilities 2023: $12,001Net Assets 2023: $231,0432023Assets 2024: $444,006Liabilities 2024: $97,613Net Assets 2024: $346,3932024

Highlighted filing

2016

Assets$89,507
Liabilities$8,748
Net Assets$80,759

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $82,661Expenses 2010: $70,054Net Income 2010: $12,6072010Revenue 2011: $70,452Expenses 2011: $64,152Net Income 2011: $6,3002011Expenses 2012: $71,6632012Revenue 2013: $22,526Expenses 2013: $41,495Net Income 2013: -$18,9692013Revenue 2014: $38,775Expenses 2014: $61,181Net Income 2014: -$22,4062014Revenue 2015: $37,764Expenses 2015: $67,364Net Income 2015: -$29,6002015Revenue 2016: $33,770Expenses 2016: $65,461Net Income 2016: -$31,6912016Revenue 2017: $29,658Expenses 2017: $59,908Net Income 2017: -$30,2502017Revenue 2018: $43,063Expenses 2018: $52,054Net Income 2018: -$8,9912018Revenue 2019: $51,430Expenses 2019: $98,506Net Income 2019: -$47,0762019Revenue 2020: $146,728Expenses 2020: $122,902Net Income 2020: $23,8262020Revenue 2021: $231,235Expenses 2021: $151,894Net Income 2021: $79,3412021Revenue 2022: $169,430Expenses 2022: $174,443Net Income 2022: -$5,0132022Revenue 2023: $402,765Expenses 2023: $317,616Net Income 2023: $85,1492023Revenue 2024: $477,170Expenses 2024: $361,820Net Income 2024: $115,3502024

Highlighted filing

2016

Revenue$33,770
Expenses$65,461
Net Income-$31,691
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 1, 2017
Return Version
2016v3.0
Gross Receipts
$63,572
Mission and Program Overview

Mission

The drma foundation provides funding for drma initiatives dedicated to building and sustaining a qualified workforce for the region's manufacturing industry.

To enhance educational opportunities for and within the manufacturing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$107,280$72,314▼ $34,966
Cash and Non-Interest-Bearing Accounts$9,716$17,094▲ $7,378
Prepaid Expenses and Deferred Charges$599$99▼ $500
Land, Buildings, and Equipment, Net$0--
Total Assets$117,595$89,507▼ $28,088
Liabilities
Accounts Payable and Accrued Expenses$5,145$8,748▲ $3,603
Total Liabilities$5,145$8,748▲ $3,603
Net Assets / Fund Balance
Temporarily Rstr Net Assets$63,433$63,433→ $0
Unrestricted Net Assets$49,017$17,326▼ $31,691
Total Net Assets Fund Balance$112,450$80,759▼ $31,691
Total Liabilities and Net Assets / Fund Balance$117,595$89,507▼ $28,088
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Angelia ErbaughSecretary/treasurerPT$123,351$123,351

Board Members and Trustees

NameTitle
Jim BowmanChairman
Rick LittlePast Chairman
Jim ZahoraFirst Vice Chairman
Mike FreedDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,400
Program Service Revenue
$0
Investment Income
$34
Other Revenue
$28,336
All Other Contributions
$5,400
Change in Net Assets
$-31,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$58,409$4,200-$4,200
Fees for Services Other-$2,100-$2,100
Insurance-$590-$590
Office Expenses-$140-$140
Travel-$22-$22
Total Functional Expenses$58,409$7,052$0$65,461
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,138
Fundraising Direct Expenses$29,802
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf and Dinner Outing$50,488$50,488$25,969$24,519
Misc Fundraising Events$7,650$7,650$3,833$3,817
Total Events$58,138$58,138$29,802$28,336
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the board of directors, the drma finance committee chairperson, and the accountant.

Form 990, Part VI, Section B, Line 12C

Board members are required to sign annually conflict of interest statements. The president monitors the compliance with the statements.

Form 990, Part VI, Section B, Line 15A

The board annually reviews the president's compensation based on various wage surveys and industry standards. The president determines compensation for all others based on an independent evaluation and with board approval.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Drma Foundation
EIN
30-0016988
Phone
9379494000
Address
22 EAST FIFTH ST NO 100-B, DAYTON, OH 45402

Signing Officer

Name
Angelia Erbaugh
Title
Secretary/treasurer
Phone
9379494000
Signed
2017-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angelia Erbaugh
Formed
2008
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Goldshot Lamb & Hobbs Inc
Address
3066 KETTERING BLVD, DAYTON, OH 45439
Preparer
James C Hobbs
Phone
9372973400
Supplemental Narrative

Additional Explanations

Part X11, Line 2C

The governing board and finance committee of drma assume responsibility for selection and oversight of the external accountant and review of the financial statements.

Financial Statement Notes

PART X, LINE 2:

The organization determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax necessary by applying a more-likely-than-not recognition threshhold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon settlement with tax authorities. The organization did not identify any uncertain tax positions.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03833
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, THE DRMA FINANCE COMMITTEE CHAIRPERSON, AND THE ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SIGN ANNUALLY CONFLICT OF INTEREST STATEMENTS. THE PRESIDENT MONITORS THE COMPLIANCE WITH THE STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANNUALLY REVIEWS THE PRESIDENT'S COMPENSATION BASED ON VARIOUS WAGE SURVEYS AND INDUSTRY STANDARDS. THE PRESIDENT DETERMINES COMPENSATION FOR ALL OTHERS BASED ON AN INDEPENDENT EVALUATION AND WITH BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD AND FINANCE COMMITTEE OF DRMA ASSUME RESPONSIBILITY FOR SELECTION AND OVERSIGHT OF THE EXTERNAL ACCOUNTANT AND REVIEW OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART X11, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DAYTON REGION MANUFACTURER'S ASSOCIATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310715851
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BUILDING AND SUSTAINING A QUALIFIED WORKFORCE FOR THE REGION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt022 E FIFTH ST SUITE 100-B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045402
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt04200
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0DAYTON REGION MANUFACTURER'S ASSOCIATION INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt063433
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt063433
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0117595
IRS990/TotalAssetsEOYAmt089507
IRS990/TotalAssetsGrp/BOYAmt0117595
IRS990/TotalAssetsGrp/EOYAmt089507
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05400
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07052
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058409
IRS990/TotalFunctionalExpensesGrp/TotalAmt065461
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05145
IRS990/TotalLiabilitiesEOYAmt08748
IRS990/TotalLiabilitiesGrp/BOYAmt05145
IRS990/TotalLiabilitiesGrp/EOYAmt08748
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0112450
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt080759
IRS990/TotalOtherCompensationAmt010257
IRS990/TotalProgramServiceExpensesAmt058409
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt028370
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt033770
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089507
IRS990/TotReportableCompRltdOrgAmt0113094
IRS990/TravelGrp/ManagementAndGeneralAmt022
IRS990/TravelGrp/TotalAmt022
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt049017
IRS990/UnrestrictedNetAssetsGrp/EOYAmt017326
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022 EAST FIFTH ST NO 100-B
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045402
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DAYTONRMA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELIA ERBAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09379494000
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DRMA FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0DRMA
ReturnHeader/Filer/EIN0300016988
ReturnHeader/Filer/PhoneNum09379494000
ReturnHeader/Filer/USAddress/AddressLine1Txt022 EAST FIFTH ST NO 100-B
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ACFA32DF8F4CFE9D3CDD7238961CC270BDE03050
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E6F058F5FF8E9B24F3FF80B37C106B5EEFE10BD9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.103.24.106
ReturnHeader/FilingSecurityInformation/IPDt02017-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:14:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310971691
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOLDSHOT LAMB & HOBBS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03066 KETTERING BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045439
ReturnHeader/PreparerPersonGrp/PhoneNum09372973400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES C HOBBS
ReturnHeader/ReturnTs02017-05-10T08:48:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.98$3.46$4.77$3.62$1.15
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.12$2.31$4.03$3.18$0.85
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.30$1.46$1.69$1.74$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.11$1.51$2.31$1.52$0.79
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.72$1.47$1.23$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$0.51$0.99$0.47
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.42$0.43$0.52$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.03$0.51$0.30$0.60$0.30
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.09$0.81$0.34$0.65$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.05$1.12$0.38$0.67$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.06$1.42$0.39$0.61$0.22
2013Detailed filing. Detailed filing data is available for this year.$1.77$0.13$1.64$0.23$0.41$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.06$1.83$0.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.13$2.07$0.70$0.64$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.02$2.07$0.83$0.70$0.13